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Effective from 01012020 the rate of RPGT is as follows. Under 60I of the EA the hourly rate of pay means the ordinary rate of pay divided by the normal hours of work.


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RPGT is a tax imposed on the gains derived from the disposal of real property.

. Details of law on hours of work and overtime work can be found in Hours of Work and Overtime Work in Malaysia. This is in pursuant to Real Property Gains Tax Act 1976 the Act as amended by the Finance Act 201 9 which came into effect from 01012020. Restraint of Trade.

The ordinary rate of pay shall be calculated according to the following formula.


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